تفاصيل الرسالة العلمية

The study aimed at identifying the impact of the top management support on internal auditors performance at Kuwaiti public shareholding companies. The sample of the study was 180 questionnaires. 117 questionnaires were retrieved and 4 questionnaires were excluded because they were not valid for the statistical analysis or for incomplete filling of some of the respondents. The sample at (113) internal auditors working in these companies. The study relied on two main sources of data and data collection: primary and secondary data. The study used measures of arithmetic mean, standard deviation, frequency and percentage, and hypotheses were tested using multiple and simple linear regression analysis. The study concluded a number of results, the most important of which were: The existence of a high level of approval of the paragraphs related to the four variables: material incentives, moral incentives, qualified competencies, modern technology in improving the performance of the internal auditor in Kuwaiti companies. As well as a statistically significant impact to support the senior management in improving the performance of the internal auditor in these companies. In light of the results, the study presented recommendations, are: To follow a sound scientific method to develop material incentives by providing senior management with exceptional bonuses to improve the efficiency of the performance of internal auditors and develop their skills through the formation of specialized committees responsible for organizing the means and systems necessary to motivate auditors